BUSINESS  BOOKS 
OF  TODAY 


THE  BACKGROUND  OF  BUSINESS 
SUCCESS  FOR  THE  BEGINNER 
ORGANIZATION  AND  MANAGEMENT 
THE  MOVING  OF  GOODS  AND  MONEY 
SPECIAL  BUSINESS 
THE  ACCOUNTS 


TO  BE  FOUND  AT  THE 

CITY  LIBRARY 
Springfield,  Massachusetts 

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BUSINESS  BOOKS  OF  TODAY 


THIS  list  of  the  best  and  most  widely  useful  American 
business  books  has  been  compiled  to  put  before 
business  people  the  practical  utility  of  books. 
Every  book  in  the  list  contains  ideas  which  mean  money 
to  the  reader.  Take  advantage  of  the  knowledge  which 
others  have  won  by  time  and  hard  work.  These  books 
are  not  theoretical.  They  are  written  by  people  who 
know.  The  price  and  publisher  of  each  book  is  given, 
so  that  it  may  be  bought  from  dealer  or  publisher,  if 
desired.  The  fact  that  a  business  book  is  not  in  this  list 
does  not  necessarily  mean  that  it  is  not  an  excellent 
book.  Lack  of  space  and  the  need  for  selecting  only 
the  books  which  appeal  to  a  wide  range  of  readers,  pre¬ 
vent  the  listing  of  many  other  good  books. 

The  fact  that  it  is  distributed  by  fifty  public  libraries, 
merely*  indicates  that  the  American  library  is  a  great 
vital  force,  not  content  to  hand  out  novels  for  the  idle 
“time  chaser,”  but  bent  on  being  of  money  value  to  the 
man  of  affairs. 

There  are  other  business  books  in  the  library  and  the 
business  magazines  are  on  file.  The  library  assistants 
will  be  glad  to  help  in  locating  the  desired  books. 

Co-operative  Library  Booklist  Number  Five.  Compiled  and 
published  by  the  Los  Angeles  Publ:c  Library  for  fifty  American 
public  libraries. 


3 


TOPICAL  ARRANGEMENT 


Page 

The  Background  of  Business 

History  and  Geography  of  Business _  5 

Success  for  the  Beginner 

Success  for  the  Beginner _  6 

Business  English  and  Correspondence _  6 

Typewriting _  7 

Business  Arithmetic _  8 

Organization  and  Management 

Business  Principles  and  Methods _  8 

Factory  and  Scientific  Management _  10 

Store  Methods _  12 

Office  Methods _ _ _ 12 

Corporations _  12 

Financing  Business _  13 

Business  Law _ 13 

The  Moving  of  Goods  and  Money 

Advertising.. _  14 

Letters  that  Get  Orders _  15 

Salesmanship _  16 

Commerce  and  Shipping _  16 

Collections  and  Credit _ 17 

Special  Business 

Banking  and  Finance _  18 

Insurance _  20 

Real  Estate _  21 

The  Accounts 

Bookkeeping _ 21 

Accounting _ _L_  22 

Auditing _ 24 

Cost  Keeping _ 24 


4 


I.  THE  BACKGROUND  OF  BUSINESS 

BUSINESS  HISTORY  AND  GEOGRAPHY 

Bogart,  E.  L.  Economic  history  of  the  United  States. 

2d  ed.  rev.  1912.  597  p.  il.  Longmans, 

Green  &  Co.,  New  York.  $1.75. 

To  understand  the  movements  of  the  people,  the  development 
of  new  sections,  the  influence  of  invention  on  business  and  the  cause 
and  effect  of  each  new  industrial  step,  a  book  like  this  is  invaluable. 

Brigham,  A.  P.  Commercial  geography.  1911.  469  p. 
il.  Ginn  &  Company,  Boston.  $1.30 

The  whole  business  structure  is  built  on  the  natural  features 
of  the  earth,  rivers,  harbors,  climate  and  soil.  This  book  gives  a 
clear  idea  of  these  factors  in  business,  especially  as  they  relate 
to  the  trade  of  the  United  States,  Canada  and  South  America. 

Coman,  K.  Industrial  history  of  the  United  States. 

New  and  revised  ed.  1910.  461  p.  il.  The 

Macmillan  Co.,  N.  Y.  $1.60. 

Somewhat  similar  to  Bogart’s  book,  but  developments  traced 
in  their  connection  with  the  general  history  of  the  country.  The 
effect  of  parties,  leaders  and  popular  opinion  upon  trade  methods 
and  industry  are  brought  out  most  clearly. 

Day,  Clive.  A  history  of  commerce.  Rev.  and  enl.  ed. 

1914.  682  p.  il.  Longmans,  Green  &  Co., 

N.  Y.  $2.00. 

Narrates  most  interestingly  the  development  of  trade  in  Europe 
:  in  the  middle  ages  and  in  modern  times,  and  especially  of  the  growth 
of  English  and  American  internal  and  foreign  commerce.  A  new 
chapter  has  been  added,  on  the  recent  significant  movements  in 
;  world  commerce. 

Dooley,  W.  H.  Textiles  for  commercial,  industrial, 
evening  and  domestic  arts  schools.  Rev.  ed. 

1912.  321  p.  il.  D.  C.  Heath  &  Co.,  N.  Y. 

$1.10. 

A  practical,  untechnical  book,  describing  wool,  silk,  cotton 
and  linen  goods  and  their  manufacture,  with  directions  for  testing. 
Essential  for  all  dry-goods  salespeople. 

Smith,  J.  R.  Industrial  and  commercial  geography. 

1913.  914  p.  il.  Henry  Holt  &  Co.,  N.  Y. 
$3.50. 

j  A  very  good  and  complete  book.  A  fascinating  style,  and 
jimmense  fund  of  real  information  about  production,  manufacture 
and  transportation.  Profusely  illustrated. 

6 


II.  BEGINNING  IN  BUSINESS 

SUCCESS  FOR  THE  BEGINNER 
Fowler,  N.  C.,  Jr.  How  to  get  your  pay  raised.  1912. 

290  p.  A.  C.  McClurg  &  Co.,  Chicago.  $1.00. 

Proves  that  pay  raises  come  only  after  making  good.  Full  of 
real  help,  and  sound  and  kindly  advice,  based  on  experience.  Gives 
hundred  of  instances  which  show  the  cause  of  success  and  failure. 

Marden,  O.  S.  The  exceptional  employe.  2d.  ed.  202  p. 

1913.  T.  Y.  Crowell  &  Co.,  N.  Y.  $1.00. 

Tells  young  men  and  women  how  to  get  a  start  and  then  how  to 
make  the  best  showing  for  their  employers  and  themselves.  A 
book  for  every  worker  who  has  brains  and  wants  to  make  the  most 
of  them;  who  is  anxious  to  rise  above  the  rank  and  file. 

Monroe,  A.  S.  Making  a  business  woman.  1912. 
310  p.  Henry  Holt  &  Co.,  N.  Y.  $1.30. 

A  true  story  of  a  young  woman  who  started  at  $4.00  a  week, 
and  made  good  by  putting  interest  in  her  work  ahead  of  mere 
salary.  She  formed  a  successful  advertising  company,  and  won 
money  as  well  as  reputation.  Interesting  as  a  novel. 

BUSINESS  ENGLISH  AND  CORRESPONDENCE 
(See  also  Advertising,  and  Collecting) 

Hammond,  H.  W.  Style  book  of  business  English. 

5th  ed.  rev.  1913.  233  p.  il.  Isaac  Pitman 
&  Sons,  N.  Y.  85c. 

Presupposes  a  knowledge  of  English  grammar.  The  examples 
used  illustrate  the  important  principles  that  are  needed  every 
day,  but  they  are  presented  with  such  marked  originality  that  they 
will  arouse  more  than  ordinary  interest  and  attention. 

Barrett,  C.  R.  Business  English  and  correspondence. 

1914.  200  p.,  il.  American  School  of 
Correspondence.  Chicago.  $1.00. 

The  first  half  is  devoted  to  principles  and  rules  of  English,  and 
is  especially  good  for  its  lessons  on  grammar.  The  discussion  and 
examples  of  correspondence  are  practical  and  clear.  Written  for 
those  who  are  self-taught,  instead  of  for  use  in  class  room. 

Dwyer,  I.  E.  The  business  letter.  1914.  177  p.,  il. 

Houghton,  Mifflin  Co.,  Boston.  $1.00. 

Explanation,  with  samples,  of  all  the  common  forms  of  business 
correspondence  and  its  handling.  Emphasizes  a  style  of  wording 
which  will  break  away  from  mere  formality  and  have  a  real  atmos¬ 
phere  of  the  “new  business. ” 


6 


MacClintock,  P.  L.  The  essentials  of  business  English. 

1914.  273  p.  La  Salle  Extension  University, 

Chicago.  $1.00. 


An  excellent  instruction  book  written  by  a  prominent  educator 
expressly  for  self  instruction  on  the  single  subject  of  correct  English. 
‘The  full  chapters  on  spoken  English  and  on  business  composition  are 
especially  clear  and  useful. 

The  following  series  for  students  of  foreign  correspondence 
is  published  by  Isaac  Pitman  and  Sons,  N.  Y.  The  English  edition 
is  the  key  to  each  foreign  edition,  all  having  the  same  letters,  page 
by  page.  The  foreign  volumes  also  contain  chapters  on  the  rules 
of  correspondence,  coins,  abbreviations,  etc.  of  the  country. 

Commercial  correspondence  and  commercial  English.  272  p. 


85c. 


Commercial  correspondence  in  French.  240  p.  85c. 
Commercial  correspondence  in  German.  240  p.  85c. 
Commercial  correspondence  in  Spanish.  267  p.  $1.00. 


TYPEWRITING 

Cutler,  I.  M.  and  SoRelle,  R.  P.  Rational  typewriting. 

Rev.  ed.  1910.  104  p.  Gregg  Pub.  Co., 

Chicago.  $1.00. 

A  very  successful  instruction  book  in  the  touch  method,  be¬ 
ginning  with  the  easy  exercises  and  working  up  to  the  difficult,  with 
many  examples  of  letters  and  office  work  such  as  arise  in  daily 
practice.  The  directions  are  given  so  clearly  that  the  book  is 
especially  good  for  self-instruction. 


Fritz,  R.  L.  and  Eldridge,  E.  H.  Expert  type¬ 
writing;  a  complete  course  in  touch  type¬ 
writing.  1912.  181  p.  American  Book  Co., 

N.  Y.  85c. 

Miss  Fritz  has  won  many  typewriting  championships.  Dr. 
Eldridge  is  Director  of  Secretarial  studies  at  Simmons  College. 
The  forty  lessons  are  most  carefully  planned  to  teach  absolute 
accuracy  and  correct  habit.  The  exercises  give  special  training 
in  spelling  and  business  forms. 


Remington  Typewriter  Co.  Cutting  the  cost  of 
stenographic  service.  1914.  40  p.,  il.  Free 

from  the  company,  325  Broadway,  N.  Y. 

The  first  thing  in  print  on  getting  value  out  of  stenographic 
investment.  Chapters  on  equipment  and  environment,  dividing 
and  planning  the  work,  facilitating  dictation  and  transcription, 
hiring  and  handling  stenographers,  measuring  output.  Of  interest 
not  only  to  office  managers  but  to  the  stenographer. 

7 


SoRelle,  R.  P.  Office  training  for  stenographers.  1911. 
178  p.  il.  Gregg  Pub.  Co.,  Chic.  $1.25. 

A  quarto  volume,  fully  illustrated,  giving  exceptionally  useful 
and  complete  explanations,  with  exercises,  on  office  routine,  postal 
information,  remittances,  filing  and  indexing,  office  appliances  and 
their  use,  shipping,  billing,  business  and  legal  papers,  telegraph  and 
telephone,  editing,  proofreading,  etc.  “Gives  the  knowledge  and 
training  that  employers  call  ‘experience’ 

BUSINESS  ARITHMETIC 
Bigelow,  A.  H.  &  Arnold,  W.  A.  Elements  of  business 
arithmetic.  1913.  258  p.  The  Macmillan 

Co.,  N.  Y.  $.70. 

A  high  school  arithmetic  in  which  the  emphasis  is  laid  on 
present  methods  of  business.  Explanations  are  clear,  and  the 
examples  practical  and  well  devised. 

Moore,  J.  H.,  and  Miner,  G.  W.  Practical  business 
arithmetic.  Rev.  ed.,  1915.  461  p.,  il.  Ginn 

&  Co.,  Boston.  $1.00. 

Planned  for  students  in  commercial  and  normal  schools.  All 
obsolete  subjects  are  omitted,  and  the  book  reflects  the  careful, 
accurate  methods  of  real  business. 

Van  Tuyl,  G.  H.  Complete  business  arithmetic.  1911. 
416  p.  American  Book  Co.,  $1.00. 

A  good  book  for  home  study.  The  explanations  are  brief  but 
clear,  and  the  examples  well  chosen  from  present  business  practice. 
Checks  on  accuracy  and  speed  are  provided. 


III.  ORGANIZATION  AND  MANAGEMENT 

BUSINESS  PRINCIPLES  AND  METHODS 

Blackford,  K.  M.  H.  and  Newcomb,  A.  W.  The  job, 
the  man,  and  the  boss.  1914.  266  p.,  il. 

Doubleday  Page  &  Co.,  N.  Y.  $1.50. 

This  book,  based  on  the  results  of  fifteen  years’  scientific  practice 
in  selecting  and  placing  employes  for  their  actual  qualifications, 
has  attracted  wide  and  favorable  attention. 

Brisco,  N.  A.  Economics  of  business.  1913.  390  p. 

The  Macmillan  Co.,  N.  Y.  $1.50. 

A  business-like  book  for  business  people.  Full  of  facts  rather 
than  words  or  opinions.  It  gives  the  principles  and  the  main 
points  of  every  day  practice  in  all  the  departments  of  business, 
both  wholesale  and  retail,  office  and  shop. 


Deland,  L.  F.  Imagination  in  business.  Rev.  and  enl. 

ed.  1909.  109  p.  Harper  &  Bros.,  N.  Y.  50c. 

A  practical,  inspiring  and  successful  little  volume,  full  of 
anecdotes  which  illustrate  the  tremendous  money  value  of  using 
imagination  in  one’s  business,  and  of  arousing  it  in  associates  and 
customers. 

Griffith,  J.  B.  and  Russell,  G.  C.  Business  manage¬ 
ment.  2  vols.  1910.  253,  237  p.  il.  Ameri¬ 

can  School  of  Correspondence,  Chicago.  $1.50 

First  volume  on  the  organization  of  manufacturing  and  commer¬ 
cial  concerns,  departments,  purchasing  and  stores,  advertising  and 
sales  organization,  the  credit  organization.  Second  volume  on 
billing  and  order  recording,  the  shipping  department,  handling 
correspondence,  business  statistics.  Both  volumes  contain  many 
charts  and  forms. 

Haney,  L.  H.  Business  organization  and  combination. 

Rev.  and  enl.  ed.  1914.  523  p.  il.  The 

Macmillan  Co.,  N.  Y.  $2.00. 

An  analysis  of  the  evolution  and  nature  of  business  organization 
in  the  United  States  as  shown  in  a  description  of  the  structure  and 
life  history  of  a  typical  corporation.  Discusses  public  policy  on 
the  trust  question  and  outlines  a  plan  for  handling  it.  Contains 
articles  and  by-laws  for  corporations. 

Jones,  E.  D.  Business  administration;  its  models 
in  war,  statecraft  and  science.  1914.  275  p. 

Engineering  Magazine  Co.,  N.  Y.  $2.00. 

Modern  business  is  a  scientific  profession,  and  the  principles  of 
success  may  be  studied  in  the  lives  of  great  generals,  scientists  and 
leaders  of  men.  The  military  or  moral  commander  and  the  business 
general  have  common  problems.  A  fascinating  and  inspiring  book, 
from  a  new  point  of  view. 

Lewis,  E.  St.  E.  Getting  the  most  out  of  business. 

1915.  453  p.  Ronald  Press  Co.,  N.  Y.  $2.00. 

A  book  for  managers  of  men,  on  business  planning,  carrying  out 
the  plan  and  accomplishing  its  object.  He  shows  the  great  principles 
of  business  success,  of  executive  organization,  of  the  building  up  of 
discipline  and  wages. 

Marden,  O.  S.  The  progressive  business  man.  1913. 
166  p.  T.  Y.  Crowell  &  Co.,  N.  Y.  $1.00. 

A  very  popular  book  of  advice  and| ‘suggestions  as^jto  the 
philosophy  of  business  success.  “Sunshine,”  “System,”  “Integrity,” 
and  many  other  aids  toward  the  goal  are  discussed  in  helpful  fashion. 

9 


Munsterberg,  Hugo.  Psychology  and  industrial 
efficiency.  1913.  321  p.  Houghton,  Miffln 

Co.,  Boston,  $1.50. 

Professor  Munsterberg’s  name  carries  a  guarantee  of  worth. 
He  shows  the  influence  of  mind  and  personality  in  the  various 
phases  of  business,  manufacture,  advertising  and  selling,  etc. 

Scott,  W.  D.  Increasing  human  efficiency  in  business. 

1913.  339  p.  The  Macmillan  Co.,  N.  Y.  50c. 

An  inexpensive  edition  of  a  notable  book,  which  should  be 
read  by  every  person  connected  with  business  in  any  capacity. 
Shows  how  a  careful  study  of  one’s  work,  with  a  view  to  improving 
it,  can  always  bring  more  result  from  the  same  effort.  Gives  many 
illustrations  of  the  great  principles  of  personal  efficiency. 

Teller,  W.  P.  and  Brown,  H.  E.  First  book  in  business 
methods.  Rand,  McNally  &  Co.,  Chicago. 
1911.  271  p.  75c. 

A  school  text  book  describing  the  every  day  transaction  of 
business,  and  explaining  briefly  the  reason  and  history  of  present 
methods.  A  useful  book  for  any  beginner  in  the  field  of  business. 

Tipper,  Harry.  The  new  business.  1914.  391  p. 

Doubleday  Page  &  Co.,  N.  Y.  $2.00. 

Published  for  the  Associated  Advertising  Clubs  of  the  World. 
Presents  clearly  the  commercial  background  from  which  modern 
business  in  its  most  advanced  practice  has  sprung.  The  funda¬ 
mentals  of  trading  and  marketing,  factors  in  costs,  organization, 
training,  specializing,  good  will,  etc.,  are  treated  in  a  broad  and 
thoroughly  up-to-date  manner. 


FACTORY  AND  SCIENTIFIC  MANAGEMENT 

Brisco,  N.  A.  Economics  of  efficiency.  1914.  385  p. 

The  Macmillan  Co.,  N.  Y.  $1.50. 

Opens  the  eyes  of  business  men  to  the  underlying  principles, 
and  explains  their  methods  and  workings,  especially  in  industrial 
plants  and  in  handling  labor.  Very  carefully  planned  as  a  text¬ 
book  on  the  subject. 

Church,  A.  H.  The  science  and  practice  of  manage¬ 
ment.  1914.  535  p.  Engineering  Magazine 

Co.,  N.  Y.  $2.00. 

One  of  the  most  ambitious  and  successful  attempts  to  reduce 
the  facts  and  principles  of  industrial  organization  and  management 
to  a  science.  It  reviews  and  digests  all  the  important  theories 
and  practice,  both  as  to  organization,  labor  efficiency  and  physical 
handling  of  the  work. 


10 


Diemer,  Hugo.  Factory  organization  and  ad¬ 
ministration.  2d  ed.,  rev.  and  enl.  1914. 
378p.,il.  McGraw-Hill  Book  Co.,N.Y.  £3.00. 

An  intensely  practical  and  detailed  book,  based  on  experience 
in  a  number  of  factories.  Location;  layout;  department  organization; 
reports;  general  office;  drafting;  purchasing,  production,  tool, 
shipping  and  receiving  departments;  employment  and  wages,  are 
some  of  the  chapter  topics. 

Emerson,  Harrington.  Efficiency  as  a  basis  for 
operation  and  wages.  4th  ed.,  rev.  and  enl. 
1914.  254  p.  Engineering  Magazine,  N.  Y. 

£2.00. 

Has  been  widely  used  as  a  guide  to  the  new  science  of  careful 
planning  of  work  and  handling  of  labor.  It  is  largely  devoted  to 
the  study  of  employes’  work  in.  factories,  and  is  of  most  use  to 
the  large  employer  of  labor. 

Emerson,  Harrington.  Twelve  principles  of  efficiency. 

1912.  423  p.  Engineering  Magazine.  N.  Y. 

£2.00. 

This  book  gives  in  plain  language,  with  many  examples,  the 
basic  principles  of  time  and  labor  saving  methods.  While  given 
over  largely  to  shop  management,  the  principles  outlined  apply  to 
every  branch  of  business. 

Taylor,  F.  W.  Principles  of  scientific  management. 

1911.  144  p.  Harper  &  Bros.,  N.  Y.  $1.50. 

One  of  the  most  fundamental  books  on  this  recent  science, 
written  after  thirty  years’  experience.  It  explains  and  illustrates 
the  methods  of  securing  greater  returns  for  the  investment  of  labc  ’ 
and  money  in  industrial  plants. 

Taylor,  F.  W.  Shop  management.  1911.  207  p.  il., 

Harper  &  Bros.,  N.  Y.  £1.50. 

A  companion  to  the  preceding  book,  showing  the  actual  applica¬ 
tion  of  principles  in  a  factory.  Some  topics  discussed  are: 
Soldiering,  scientific  time  study,  foremanship,  the  task  idea,  wages, 
standards  for  measuring  efficiency,  planning  the  work.  This  book 
has  done  much  to  revolutionize  shop  methods. 

NOTE:  For  a  valuable  summary  of  the  various  books  on  this 
subject,  readers  are  referred  to  Chapter  I.,  “The  Literature  of 
Scientific  Management,”  in  the  new  book  by  C.  B.  Thompson, 
entitled  “Scientific  Management,  a  collection  of  the  more  significant 
articles  describing  the  Taylor  system  of  management.”  (1914, 
878  p.  Harvard  University  Press,  Cambridge,  Mass.  #4.00). 

11 


STORE  METHODS 

Farrington,  Frank.  Store  management-complete. 

1911.  252  p.  Byxbee  Pub.  Co.,  Chicago. 

$1.00.  y 

Breezy  talks  by  a  veteran,  on  starting,  store  arrangement, 
buying,  the  policy,  clerks,  leaks,  expenses,  credit,  etc. 

Neystrom,  P.  H.  Retail  selling  and  store  management. 

1914.  280  p.  D.  Appleton  &  Co.,  N.  Y. 

Storekeepers,  salespeople,  and  beginners  will  be  vitally 
interested  in  this  well  planned,  thorough  and  highly  valuable  book 
Discusses  personality,  knowledge,  psychology  and  the  practical 
methods  of  selling  over  the  counter,  leaks  and  losses  in  the  store 
window  displays,  store  organization,  equipment,  policy,  buying 
advertising,  credits,  customers,  etc. 

Sweetland,  C.  A.  Department  store  accounts.  1910. 

187  p.,  il.  American  School  of  Correspondence. 
Chicago.  $1.50. 

A  working  handbook  of  accounting  methods  for  the  retailer 
and  for  general  stores,  and  also  of  the  entire  buying  and  selling 
records  of  large  department  stores. 

Woolley,  E.  M.  Addison  Broadhurst — master  merchant. 

19 EE  278  p.  Doubleday,  Page  &  Co.,  N.  Y. 

The  story  of  a  storekeeper,  written  to  illustrate  the  factors  in 
success  or  failure  in  retailing. 

OFFICE  METHODS 

Schulze,  J.  W.  American  office;  its  organization, 

Management  and  records.  2d  ed.  1914.  418 

p.  il.  Ronald  Press  Co.,  N.  Y.  $3.00. 

r  The  only  thorough-going  book  on  this  widely  important  subject. 
Treats  such  topics  as:  office  employes,  appliances,  arrangement 
of  space,  training  employes,  the  human  touch,  filing,  records  of 
various  departments,  systems,  etc.  It  is  up-to-date,  well  arranged 
and  illustrated,  and  full  of  valuable  facts  hard  to  locate  elsewhere. 
SEE  ALSO  under  Typewriting. 

CORPORATIONS 

Conyngton,  Thomas.  Manual  of  corporate  organization. 

3d.  ed.,  rev.  and  enl.  1913.  584  p.  Ronald 

Press  Co.,  N.  Y.  $4.00. 

A  most  complete  treatment  of  the  subject,  including  the  latest 
developments  and  practice.  Incorporation,  charters  and  by-laws, 
meetings  of  stockholders  and  directors,  records,  etc.,  are  discussed, 
with  a  large  variety  of  forms. 


12 


Conyngton,  Thomas.  Manual  of  corporate  manage¬ 
ment.  3ded.  1911.  422  p.  Ronald  Press  Co., 
N.  Y.  $3.50. 

Full  discussions  of  all  the  questions  which  arise  in  carrying 
)n  a  corporation,  explaining  and  giving  over  200  forms  for  calls, 
Waivers,  motions,  resolutions,  certificates,  minutes,  etc. 

Meade,  E.  S.  Corporation  finance.  2d  ed.  1912. 

478  p.  D.  Appleton  &  Co.,  N.  Y.  $2.00. 

Explains  and  illustrates  “the  methods  of  promotion,  capital- 
zation,  financial  management,  consolidation,  and  reorganization 
hf  business  corporations.”  A  standard  work  by  a  widely  known 
authority. 

Sullivan,  J.  J.  American  corporations.  1910.  455  p. 

D.  Appleton  &  Co.,  N.  Y.  $2.00. 

A  clear  statement  of  the  legal  rules  and  principles  of  corporation 
aw,  with  a  large  variety  of  forms  and  illustrative  cases.  The  book 
s  exceptionally  full  and  well  arranged,  and  can  be  used  both  for 
*eference,  or  as  a  text  for  reading. 

FINANCING  A  BUSINESS 
How  to  finance  a  business.  1912.  128  p.  System 

Company,  Chicago.  $2.00.  (With  yearly  sub¬ 
scription  to  System  Magazine.) 

Where  and  how  to  get  funds,  partnerships  and  stock  issues,  202 
‘proved  methods”  of  raising  capital  and  using  credit. 

hooper,  Frances.  Financing  an  enterprise.  4th  ed. 

1915.  2  vols.  543  p.  Ronald  Press  Co.,  N.Y. 
$3.00. 

A  thorough  and  conservative  treatment  of  the  methods  of 
•aising  money  by  prospectus  and  by  personal  appeal,  the  issue  of 
stocks  and  bonds,  and  the  arrangements  necessary  to  handle  the 
>bligations  of  a  new  company. 

BUSINESS  LAW 

Huffcutt,  E.  W.  Elements  of  business  law.  1905. 
329  p.  Ginn  &  Co.,  Boston.  $1.00. 

A  text-book  for  commercial  courses,  but  much  more  full  and 
:horough  than  the  ordinary,  and  therefore  excellent  as  a  clearly 
vritten  introduction  for  the  average  business  man.  Many  problems 
ind  questions  are  given. 

Spencer,  E.  W.  A  manual  of  commercial  law.  2d 
ed.  rev.  1913.  736  p.  Bobbs-Merrill  Co., 

Indianapolis.  $3.00. 

A  clear,  concise  and  logically  arranged  and  written  exposition 
>f  the  rules,  laws  and  principles  of  business.  It  is  very  full  for  a 
ingle  volume,  and  may  be  used  as  a  desk  reference  book  as  well 
ts  a  volume  to  study. 


13 


Lee,  E.  T.  Standard  legal  forms.  1913.  242  p. 

American  School  of  Correspondence,  Chicago. 

$2.00. 

A  compilation  of  the  more  common  forms  used  in  business  and 
in  suits  and  actions,  with  brief  comments  and  explanations. 

IV.  THE  MOVING  OF  GOODS  AND  MONEY 

ADVERTISING 

Calkins,  E.  E.  The  business  of  advertising.  1915. 

363  p.,  il.  D.  Appleton  &  Co.,  N.  Y.  #2.00. 

A  standard  and  popular  book  full  of  illustrations,  some  in 
color,  and  discussions  of  the  working  methods  of  the  advertising 
man.  This  is  a  wholly  rewritten  edition  of  “Modern  Advertising. ”  j 

Cherington,  P.  T.  Advertising  as  a  business  force. 

1914.  567  p.  Doubleday,  Page  &  Co.,  N.  Y. 

#2.00. 

The  best  and  most  authoritative  book  on  advertising  principles. 
Prepared  for  the  Associated  Advertising  Clubs  of  America  by  a 
professor  in  theHarvard  University  School  of  Business  Administration. 
It  shows  no  samples  of  advertising  display,  but  discusses  and  explains 
every  problem  connected  with  advertising,  giving  the  opinions  on 
each  side  of  every  question. 

French,  George.  Advertising;  the  social  and  economic 
problem.  1915.  258  p.  Ronald  Press  Co., 

N.  Y.  #2.00. 

A  broad-guage  discussion  of  the  wider  aspects  of  advertising. 
Has  little  to  do  with  mechanical  details  but  much  about  human 
nature.  A  study  of  the  vast  human  market  and  of  the  people  who 
read  advertisements.  Some  of  the  topics:  Science  and  art  in 
advertising;  who  pays  the  cost;  the  ethics  of  advertising  policies; 
causes  of  inefficiency  in  advertising;  how  the  people  take  advertising. 

Hollingsworth,  H.  L.  Advertising  and  selling.  1913. 

314  p.,  il.  D.  Appleton  &  Co.,  N.  Y.  $2.00. 

Published  for  Advertising  Men’s  League  of  New  York. 
Practical,  with  theories  proved  by  tests  and  discussions  of  familiar 
advertisements.  An  attempt  of  expert  advertisers  to  formulate 
the  principles  of  appeal  and  response  in  advertising  and  selling,  and 
to  discover  new  facts  in  the  advertising  field. 

Mahin,  J.  L.  Advertising-selling  the  consumer.  1915. 

276  p.  Doubleday,  Page  &  Co.,  N.  Y.  #2.00. 

“It  is  by  comprehending  the  group  spirit  and  working  in 
harmony  with  it  that  the  greatest  achievements  in  advertising  have 
been  made.”  This  is  the  author’s  keynote  in  a  most  comprehensive 
survey  of  the  organization  and  methods  of  modern  advertising. 

14 


Opdycke,  J,  B.  News,  ads  and  sales;  the  use  of  English 
for  commercial  purposes.  1914.  193  p.,  il. 

The  Macmillan  Co.,  N.  Y.  $1.25. 

Tells  of  newspaper  organization  and  the  gathering  of  news, 
reproduces  headings  and  news  items  to  show  style  and  typography, 
gives  many  questions  and  exercises  on  newspaper  and  magazine 
work,  advertising  and  selling,  and  is  altogether  one  of  the  most 
(practical  books  for  anyone  who  is  to  write  news  or  ads  for  the  press. 

Parsons,  F.  A.  The  principles  of  advertising  arrange¬ 
ment.  1912.  127  p.,  il.  Prang  Educational 

Co.,  N.  Y.  $2.00. 

Developed  from  a  course  of  lectures  before  the  Advertising 
Men’s  League  of  New  York.  Discusses  and  illustrates  the  funda¬ 
mentals  of  laying  out  advertisements,  including  balance,  emphasis, 
decoration,  color. 

Tipper,  Harry,  and  others.  Advertising — its  principles 
and  practice.  1915.  575  p.,  il.  Ronald  Press 

Co.,  N.  Y.  $4.00. 

A  book  which  every  beginner  or  professional  will  wish  to  see. 
An  extensive  collection  of  discussions  and  analyzed  examples  of 
every  sort  of  advertising.  The  layout  and  art  of  advertisements  is 
especially  well  shown  by  many  illustrations.  The  authors  are  the 
leaders  in  American  advertising. 

LETTERS  THAT  GET  ORDERS 

Gardner,  E.  H.  Effective  business  letters.  1915. 
376  p.  Ronald  Press  Co.,  N.  Y.  #2.00. 

A  work  of  university  grade,  very  definite  and  practical. 
Examples  by  the  hundred  from  good  and  bad  letters.  Based  on 
best  practice  of  such  firms  as  Butler  Bros.,  Marshall  Field  &  Co., 
Montgomery  Ward  &  Co.  Appearance  and  correctness  are  discussed 
and  many  examples  of  specific  types  of  letters  are  given. 

Poole,  G.  W.  and  others.  Letters  that  make  good. 

3d  ed.  1915.  448  p.  American  Business 

Book  Co.,  Boston.  $5.00. 

Discusses  the  writing  and  requirements  of  business  letters, 
’and  then  gives  a  wide  variety  of  actual  letters,  reproduced  in  colors 
and  in  full  size,  with  comments  on  each.  The  letters  are  exception¬ 
ally  good  examples  of  the  various  principles. 

System  Co.  Business  correspondence  library.  1910. 

600  p.  3  vols.  System  Co.,  Chicago.  $5.00. 

A  valuable  collection  of  letters  used  in  the  various  ^phases  of 
'business,  sales,  collecting,  general  explanations,  etc.  They  are 
carefully  analyzed,  and  will  prove  of  great  aid  to  any  firm  which 
transacts  much  correspondence. 

15 


SELLING  AND  SALESMANSHIP 
Benedict-Roche,  A.  Salesmanship  for  women.  2d  ed. 

1913.  137  p.  Ronald  Press  Co.,  N.  Y.  $1.00. 

Suggestions  for  saleswomen  in  stores  and  in  the  field.  Tells 
how  to  study  the  goods  and  present  the  various  points  to  purchaser 
so  as  to  secure  the  desired  sale  and  additional  sales  as  well. 

Ferris,  E.  E.  Pete  Crowther;  salesman.  1913.  205  p., 

il.  Doubleday,  Page  &  Co.,  N.  Y.  $1.00. 

A  popular  book.  The  humorous  and  interesting  adventures  of 
a  typical  American  salesman  in  action,  who  not  only  sells  goods 
but  thinks  valuable  thoughts.  The  principles  are  sound  and  carry 
more  force  than  those  of  dryer  treatises. 

Fowler,  N.  C.,  Jr.  How  to  sell.  1915.  317  p.  A.  C. 

McClurg  Co.,  Chicago.  $1.00. 

True-to-life  dialogues  between  salesmen  and  customers,  illus¬ 
trating  many  principles  and  points  in  wholesale,  retail,  store,  office 
and  road  salesmanship. 

Maxwell,  William.  Salesmanship.  1914.  234  p., 

Houghton-Mifflin  Co.,  Boston.  $1.00. 

Twenty  years  of  successful  selling  experience  by  a  leading 
salesmanager,  in  the  form  of  crisp,  practical  advice  and  forceful 
illustration.  Written  in  a  breezy  style  and  covering  the  points 
which  need  to  be  known,  especially  in  outside  work. 

Scott,  W.  D.  Influencing  men  in  business.  1911. 
168  p.  Ronald  Press  Co.,  N.  Y.  $1.00. 

Based  on  the  fact  that  all  selling  is  done  through  the  power  of 
suggestion,  followed  by  influence,  and  finally  conviction  and  action. 
A  work  by  a  noted  psychologist  and  one  which  deserves  study  by 
any  who  sell  goods. 

SEE  ALSO  under  Store  Methods. 

COMMERCE,  SHIPPING  AND  EXPORTING 
Cleveland,  F.  A.  and  Powell,  F.  W.  Railroad  finance. 

1912.  462  p.  D.  Appleton  &  Co.,  N.  Y. 

$2.50. 

A  most  thorough  and  comprehensive  treatise  on  the  larger 
business  aspects  of  railway  management,  including  bonding  and 
underwriting,  financing  of  new  developments,  the  organization  and 
operating  of  departments,  accounts,  rates,  etc. 

Hough,  B.  O.  Elementary  lessons  in  exporting  and 
exporter’s  gazateer  of  the  world.  1909.  427  p. 

Johnston  Export  Pub.  Co.,  N.  Y.  $3.00. 

How  to  get  and  handle  foreign  business,  packing,  invoicing,  rates, 
forms  used  in  shipping.  More  than  half  the  book  is  a  gazateer  by 
country,  giving  a  vast  fund  of  information  about  conditions,  routes 
and  regulations  which  the  exporter  needs  to  know. 

16 


lough,  B.  O.  Ocean  traffic  and  trade.  1914.  432  p. 

La  Salle  Extension  University,  Chicago.  $3.00. 

•  Deals  with  sea  borne  traffic,  terminal  facilities,  ocean  shipping 
putes  and  services,  rates,  insurance,  and  America’s  opportunity  in 
Vorld  trade.  Thoroughly  reliable  and  up-to-date. 

ohnson,  E.  R.  American  railway  transportation. 
2d  ed.  1908.  434  p.  D.  Appleton  &  Co., 
N.  Y.  $1.50. 

A  survey  of  the  history  and  development  of  railroads,  their 
>rganization  and  operation,  rates,  and  the  present  methods  of 
andling  freight  and  passenger  traffic. 

^errill,  A.  H.  South  and  Central  American  trade 

conditions  of  today.  1914.  218  p.,  maps  and 

il.  Dodd,  Mead  &  Co.,  N.  Y.  $1.25. 

Answers  the  questions  a  business  man  would  ask,  as  to  the 
alesmanship,  shipping  methods,  credits,  business  manners  which 
aust  be  followed  to  win  the  trade  in  this  newly  developing  field. 

Yhelpley,  J.  D.  The  trade  of  the  world.  1913.  436  p. 
il.  Century  Co.,  N.  Y.  $2.00. 

A  reliable  and  brilliant  presentation  of  the  trade  of  the  United 
states  and  foreign  countries,  showing  how  it  is  effected  by  inter¬ 
national  politics,  the  tariff,  and  our  national  legislation.  For 
veryone  who  deals  with  goods  which  come  from  or  go  abroad. 

COLLECTIONS  AND  CREDIT 

Ilanton,  B.  H.  Credit,  its  principles  and  practice. 
1915.  319  p.  Ronald  Press  Co.,  N.  Y.  $2.00. 

Written  from  twenty  years’  experience.  Not  much  attention 
o  theory  nor  to  systems,  records  or  routines.  Granting  credit, 
|he  credit  department,  collections  and  bankruptcy  proceedings  are 
>ractically  discussed. 

Hassell,  R.  J.  The  art  of  collecting,  1913.  261  p. 

Ronald  Press  Co.,  N.  Y.  $2.00. 

A  book  which  will  solve  the  hard  cases  under  the  actual  business 
pethods  of  today,  in  which  every  customer  must  be  kept.  Some 
i»f  the  chapters  are:  Collecting  information,  a  study  of  debtors, 
ity  accounts,  outside  accounts,  the  small  dealer,  collection  letters 
,or  varied  ends,  the  collector,  unusual  methods. 

4agerty,  J.  E.  Mercantile  credit.  1913.  382  p. 

Henry  Holt  &  Co.,  N.  Y.  $2.00. 

Discusses  the  theory  and  kinds  of  credit,  the  work  of  the 
redit  man  and  credit  office,  sources  of  credit  information,  adjustment 
•ureaus,  collections,  credit  men’s  associations.  Much  space  is 
iven  to  bankruptcy  and  other  credit  legislation. 

17 


Kallman,  M.  M.  and  others.  Mercantile  credits. 
1914.  288  p.  Ronald  Press  Co.,  N.  Y.  #2.00. 

A  series  of  practical  lectures  on  credit  department  methods, 
bank  credits,  financial  statements,  collections,  audits  and  investi¬ 
gations,  liens  on  personal  property  and  real  estate,  frauds,  bank¬ 
ruptcy,  etc.  Records,  forms,  legal  cases  and  illustrative  instances 
are  given  in  nearly  every  chapter. 

Prendergast,  W.  A.  Credit  and  its  uses.  1912. 
361  p.  D.  Appleton  &  Co.,  N.  Y.  #1.50. 

Covers  both  the  economic  and  practical  side  of  credit.  Written 
by  the  comptroller  of  New  York  City.  Credit  departments, 
information,  collecting,  etc.,  are  all  treated,  and  many  forms  and 
records  given. 

Shryer,  W.  A.  Collecting  by  letter.  2  v.  1913. 

2d  ed.  400  p.  Business  Service  Corporation. 
Detroit.  #3.00. 

First  volume  discusses  special  types  of  collections,  the  ways 
of  presenting  and  approach,  legal  rights  of  both  parties  at  various 
points.  Second  volume  gives  large  variety  of  letters,  with  comments. 


V.  SPECIAL  B  USINESS 
BANKING,  FINANCE,  AND  INVESTMENT 

Babson,  R.  W.  Bonds  and  stocks;  the  elements  of 
successful  investing.  Ed.  3.  1914.  426  p. 

Babson  Statistical  Organization,  Wellesley  Hills, 
Mass.  #2.00. 

An  instructive  study  of  these  two  kinds  of  securities,  showing 
their  strong  and  weak  points,  and  why  they  are  attractive  or  not. 

Chamberlain,  Lawrence.  The  principles  of  bond 
investment.  3d  ed.  1913.  551  p.  Henry1 

Holt  &  Co.,  N.  Y.  #5.00. 

An  extremely  thorough  accurate,  and  complete  treatise  on  the 
history  and  practice  of  bond  handling.  Municipal  and  state 
bonds  receive  special  attention,  but  practically  every  other  branch 
is  fully  covered,  including  the  mathematics  and  movements  of 
bond  prices.  Holds  high  rank  as  an  authority. 

Cleveland,  F.  A.  Funds  and  their  uses.  Rev.  ed. 

1912.  304  p.,  il.  D.  Appleton  &  Co.,  N.  Y. 

#1.25. 

Describes  in  a  popular  but  accurate  way,  the  methods,  in¬ 
struments  and  institutions  employed  in  modern  financial  transactions. 
A  good  general  treatise  on  bonds,  money  and  banking. 

18 


Jonant,  C.  A.  Principles  of  money  and  banking.  2  v. 
1905.  437  p.  and  488  p.  Harper  &  Bros.,  N.  Y. 
$4.00. 

The  author,  a  world  known  banker,  Commissioner  on 
ffiilippine  Currency,  member  of  the  Commission  on  International 
Exchange,  has  produced  a  work  of  permanent  value.  A  standard 
dvanced  book  for  every  bank  official  and  student  of  finance, 
larris,  R.  L.  Practical  banking,  with  a  survey  of  the 
Federal  Reserve  Act.  1915.  309  p.  Hough¬ 

ton,  Mifflin  Co.,  Boston.  $1.75. 

Introduces  the  reader  to  some  of  the  officers  of  the  bank, 
cquaints  him  with  their  duties,  and  describes  the  mechanism  of 
he  actual  conduct  of  banking.  Includes  National  Bank  Notes, 
he  Clearing  House  and  Foreign  Exchange.  It  is  designed  as  a 
ext-book. 

loldsworth,  J.  T.  Money  and  banking.  1914.  439 

p.  D.  Appleton  &  Co.,  N.  Y.  $2.00. 

Covers  history,  principles  and  practice  in  a  most  satisfactory 
/ay.  Beside  special  chapters  on  credit,  domestic  and  foreign 
xchange  and  the  operation  of  different  types  of  banking  institutions, 
t  contains  the  text  of  the  new  Federal  Reserve  Act  and  a  clear 
nd  complete  explanation  of  it. 

low  to  increase  a  bank’s  deposits.  6th  ed.  1911. 

128  p.  System  Co.,  Chicago.  $2.00.  (With 
annual  subscription  to  System.) 

Tried  out  plans,  advertising  campaigns,  soliciting  schemes, 
elling  talks  that  secure  commercial  and  saving  accounts. 

Cirkbride,  F.  B.  and  Sterrett,  J.  E.  The  modern  trust 
company.  4th  ed.,  rev.  and  enl.  1913.  319  p. 

The  Macmillan  Co.,  N.  Y.  $2.50. 

Covers  general  practice  rather  than  history.  Functions, 
nethods  of  organization,  duties  of  officers  and  employes,  accounting, 
lerical  routine  and  correspondence,  departments  of  the  work, 
tock  exchange  rules’.  Illustrated  with  forms. 

Cniffen,  W.  H.  The  savings  bank  and  its  practical 
work.  1913.  551  p.,  il.  Bankers  Pub.  Co., 

N.  Y.  $5.00. . 

Deals  almost  entirely  with  the  actual  problems  of  organization 
nd  management.  Includes  best  methods  of  handling  transactions, 
nany  citations  of  legal  decisions,  an  abundance  of  blanks,  records, 
orms  and  descriptions  for  daily  work  in  each  department. 

deade,  E.  S.  The  careful  investor.  1914.  290  p. 

J.  B.  Lippincott  Co.,  Philadelphia.  $1.50. 

A  book  for  the  layman  investor,  describing  clearly  the  different 
orms  of  investments,  the  advantages  of  some  over  others,  the 
langers  to  avoid,  and  the  safe  rules  to  follow. 

19 


Van  Antwerp,  W.  C.  The  stock  exchange  from  within 
1913.  459  p.  Doubleday  Page  &  Co.,  N.  Y 

#1.50. 

A  well  rounded  and  complete  idea  of  the  exchange  and  its 
work.  It  has  been  accepted  by  financiers  as  the  most  valuable 
contribution  on  the  subject,  and  many  thousand  copies  sold. 

White,  Horace.  Money  and  banking.  5th  ed.  Rev 
to  1914.  541  p.  Ginn  &  Co.,  Boston.  #1.50 

This  is  one  of  the  best  books  on  actual  American  money  problems 
and  methods.  It  covers  both  the  history  and  theory  of  money  anc 
banks,  but  is  rounded  out  by  discussion  of  present  day  practice  ii 
handling  money.  Includes  text  of  recent  bank  acts. 


INSURANCE 

Gephart,  W.  F.  Principles  of  insurance.  1911.  313  p 

The  Macmillan  Co.,  N.  Y.  #1.60. 

A  general  treatise  on  life  insurance  for  the  student.  Chapters 
on  the  theory  of  life  insurance,  mortality,  selection  of  lives,  companies 
premiums,  policies,  and  company  investments. 

How  to  sell  more  fire  insurance.  Ed.  2.  1910 

128  p. 

How  to  sell  more  life  insurance.  Ed.  2.  1911 

128  p.  System  Company,  Chicago.  #2.0( 
each.  (With  subscription  to  “System.”). 
These  two  books  are  full  of  practical  articles  by  men  who  hav< 
worked  out  successful  methods  of  soliciting  and  selling,  keeping 
accurate  records  and  accounts,  and  building  up  larger  business 
both  in  city  and  country. 

Huebner,  S  S.  Property  insurance.  1911.  421  p 
D.  Appleton  &  Co.,  N.  Y.  #2.00. 

Gives,  in  compact  form,  the  important  theoretical  and  lega 
principles  and  the  leading  practice  upon  which  the  insurance  busines 
is  based.  Includes  fire,  marine,  title,  and  credit  insurance,  anc 
corporate  surety  bonding. 

Sweetland,  C.  A.  Insurance  and  real  estate  accounts 
1909.  154  and  46  p.  American  School  oj 

Correspondence,  Chicago.  #1.50. 

A  very  full  treatment,  with  many  sample  forms,  of  accounts  anc 
records  for  both  main  office,  local  office  and  solicitor.  The  ex¬ 
planations  cover  the  problems  of  all  ordinary  insurance  offices. 

20 


REAL  ESTATE 

Bolton,  R.  P.  Building  for  profit.  1911.  118  p. 

De  Vinne  Press,  N.  Y.  $2.00. 

A  book  of  value  to  those  who  wish  to  invest  in  city  building. 
Discusses  the  factors  which  create  and  maintain  values  in  land 
ind  buildings,  depreciation,  operating  expenses,  etc. 

How  to  sell  real  estate  at  a  profit.  7th  ed.  1910. 

System  Company,  Chicago.  $2.00.  (With 
annual  subscription  to  System). 

A  handy,  useful  little  book,  full  of  schemes  for  presenting 
arguments  and  property  to  the  investor  and  homebuilder,  keeping 
records,  advertising,  etc. 

Practical  real  estate  methods.  By  thirty  experts. 

1909.  397  p.  Doubleday,  Page  &  Co.,  N.  Y. 

$2.00. 

The  best  all  around  book  on  real  estate,  covering  buying  and 
selling  methods,  valuations,  finances  and  mortgages  in  real  estate 
deals,  managing  properties,  etc.  Many  view  points  are  represented 
and  the  chapters  are  of  real,  practical  use. 


VI.  THE  ACCOUNTS 
BOOKKEEPING 

Bogle,  A.  M.  Comprehensive  bookkeeping.  1911. 
142  p.,  il.  The  Macmillan  Co.,  N.  Y.  90c. 

Essentially  a  first  book,  giving  both  single  and  double  entry 
methods.  It  does  not  give  the  balance  sheet,  but  gives  the  more 
commonly  used  statement  sheet.  The  exercises  are  short  and  the 
whole  book  condensed.  A  wide  variety  of  forms  and  a  glossary  of 
terms  are  given. 

Griffith,  J.  B.  Practical  bookkeeping.  1912.  288  p., 

il.  American  School  of  Correspondence, 
Chicago.  $1.50. 

Especially  designed  for  the  self  instruction  of  the  beginner. 
It  covers  the  practice  of  bookkeeping  in  very  complete  form,  giving 
the  essential  features  of  each  branch,  such  as  theory,  single  pro¬ 
prietorship,  partnership  and  wholesale  accounts,  commission  and 
brokerage  accounts. 

MacFarland,  G.  A.  and  Rossheim,  I.  D.  A  first  year 
in  bookkeeping  and  accounting.  1913.  227  p. 

D.  Appleton  &  Co.,  N.  Y.  $1.50. 

Written  for  use  in  high  and  commercial  schools.  Clearly 
presented,  appealing  to  the  understanding  rather  than  to  the  mere 
memory  of  the  student.  The  problems  are  well  chosen,  and  repre¬ 
sentative  of  the  latest  common  practice. 

21 


Miner,  G.  W.  Bookkeeping — complete  course.  1912 

365  p.,  il.  Ginn  &  Co.,  Boston.  $1.40. 

Many  exercises  and  model  sets  of  accounts,  all  planned  foi 
self  instruction,  give  the  student  a  sound  foundation.  This  book 
is  very  widely  used  and  deservedly  popular. 

Neal,  E.  V.  and  Cragin,  C.  T.  Modern  illustrative 
bookkeeping,  complete  course.  Rev.  and  enl. 
ed.  1911.  324  p.,  il.  American  Book  Co.. 

N.  Y.  $1.50. 

Actual  bookkeeping  work  from  start  to  finish,  and  similar  in 
reality  and  importance  to  that  done  in  the  up-to-date  business 
office.  This  book  covers  the  whole  subject  and  contains  more 
material  than  the  other  books  here  listed. 


ACCOUNTING 

Bentley,  H.  C.  The  science  of  accounts.  1911.  393  p. 

Ronald  Press  Co.,  N.  Y.  $3.00. 

The  principles  of  accounting,  nature  and  functions  of  accounts 
and  their  relations,  are  logically  arranged  and  treated  according 
to  latest  American  practice.  A  list  of  questions  from  C.  P.  A.I 
examinations  of  several  states,  is  a  special  feature. 

Cole,  W.  M.  Accounts,  their  construction  and  inter¬ 
pretation.  2d.  ed.  rev.  and  enl.  1915. 
Houghton-Mifflin  Co.,  Boston.  $2.25. 

After  a  special  section  on  bookkeeping,  the  volume  goes  into 
a  very  extended  analysis  and  discussion  of  the  balance  sheet,  general 
accounting  principles,  and  the  application  of  these  principles  to 
mercantile,  railroad,  bank,  trust,  insurance,  factory,  and  municipal 
accounting.  This  is  one  of  the  most  thorough  and  useful  books  on 
accounts.  The  new  edition  contains  many  examples,  worked  out, 
and  sets  of  account  forms  for  various  purposes. 

Dickinson,  A.  L.  Accounting  practice  and  procedure.1 

1914.  300  p.  Ronald  Press  Co.,  N.  Y.  $3.00. 

An  important  work,  especially  devoted  to  the  difficult  matters 
on  which  opinions  differ,  which  arise  in  practice  and  which  are  not 
treated  in  the  ordinary  book.  A  knowledge  of  principles  is  supposed, 
and  much  space  is  given  to  the  balance  sheet  and  its  connections. 

Bsquerre,  P.  J.  Applied  theory  of  accounts.  1914. 
520  p.  Ronald  Press  Co.,  N.  Y.  $3.00. 

One  of  the  most  exhaustive  works  on  the  whole  subject.  Begins 
for  the  beginner,  and  proceeds,  with  no  breaks,  to  explain  the 
theory  and  application  in  every  branch.  Continual  use  is  madefof 
illustrative  examples,  and  the  aim  is  to  provide  a  thorough  knowledge 
for  real  success  in  accounting. 


22 


Garrison,  E.  E.  Accounting  every  business  man 
should  know.  1910.  188  p.  Doubleday,  Page 

*  &  Co.,  N.  Y.  $1.20. 

1  Tells  the  “why”  rather  than  the  “how”  and  for  that  reason 
ppeals  especially  to  the  business  official  as  well  as  to  the  accountant. 
r"he  principles  of  higher  accounting  are  given,  so  as  to  be  readily 
1  nderstood,  leaving  the  methods  of  procedure  to  other  books,  or  to 
he  accountant  himself. 

Treendlinger,  Leo.  Accountancy  problems — with 

L  solutions.  2d  ed.  Vol.  1,  393  p.,  1910;  vol.  2, 

459  p.,  1911.  Key  Publishing  Co.,  N.  Y.  $5 
each. 

No  other  book  can  fill  the  place  of  this,  for  it  is  wholly  devoted 
o  solving  and  explaining  a  large  number  of  actual  problems, 
ccording  to  the  best  practice.  The  first  part  of  vol.  I  is  devoted  to 
corporation  and  partnership  accounts. 

latfield,  H.  R.  Modern  accounting.  1911.  367  p. 

^  D.  Appleton  &  Co.,  N.  Y.  $1.75. 

The  theory  of  accounts  is  given  in  a  sound  and  thorough  manner. 
\.mong  other  chapters  are  ones  on  good  will,  depreciation,  surplus 
ind  reserves,  sinking  funds,  and  capital  stock  issued  for  cash  and  for 
property. 

I 

Keister,  D.  A.  Corporation  accounting  and  auditing. 

14th  ed.  1912.  569  p.  Burrows  Bros.  Co., 

Cleveland.  $4.00. 

become  the  standard  work  on  corporation  bookkeeping, 
accounts  and  audits.  The  legal  phase  of  the  subject  is  considered 
at  length,  and  many  illustrative  forms  are  used. 


Klein,  J.  J.  Elements  of  accounting.  Rev.  ed.  1915. 

422  p.  D.  Appleton  &  Co.,  N.  Y.  $1.50. 

Bridges  the  gap  between  bookkeeping  and  accounting.  Shows 
applications  of  accounting  to  bookkeeping,  discusses,  with  examples 
and  problems,  partnership  and  corporation  accounting,  and  all  the 
various  phases,  including  cost  keeping.  A  most  excellent  work  for 
accounting  students,  teachers  and  business  men. 


Sprague,  C.  E.  The  philosophy  of  accounts.  4th  ed. 
1912.  161  p.  The  author,  N.  Y.  $3.00. 

f  A  standard  book,  wholly  devoted  to  theory.  The  author 
treats  the  subject  as  a  mathematical  science,  and  points  out  the 
errors  in  many  traditional  views.  There  are  also  a  great  variety 
of  valuable  practical  suggestions. 

23 


3  0112  072629535 

Montgomery,  R.  H.  Auditing  theory  and  praci 
1912.  673  p.  Ronald  Press  Co.,  N. 

$5.00. 

The  standard  American  authority,  and  the  most  exhau 
treatment  issued  up  to  date.  It  covers  every  branch  of  prad 
goes  into  detail  on  the  methods  of  each,  and  relates  auditi 
accounting,  in  a  way  which  makes  clear  the  theory  and  princ 

COST  KEEPING 


Cost  keeping  for  manufacturing  pla 
233  p.  D.  Appleton  &  Co.,  N.jJ 


Bunnell,  S.  II. 

1911. 

$3.00. 

Gives  a  detailed  discussion  of  the  classification,  computl 
and  distribution  of  material,  labor  and  non-productive  exp|j 
which  are  the  component  elements  of  cost.  The  methods  descfl 
and  wide  variety  of  forms  shown  add  much  to  its  utility. 

Church,  A.  H.  Production  factors  in  cost  account 
and  works  management.  1910.  187j 

Engineering  Magazine,  N.  Y.  $2.00. 

Based  on  a  scientific  classification  of  each  direct  and  inc. 
cost  item,  charging  it  to  its  proper  account,  as  contrasted  with 
older  method  of  averaging  the  overhead  expense  and  distribu 
it  as  a  percentage. 

Nicholson,  J.  L.  Cost  accounting — theory  and  praci 
1913.  350  p.  Ronald  Press  Co.,  N.  Y.  ${ 

The  first  adequate,  logically  arranged  book  on  general! 
accounting,  condensing  and  classifying  principles  and  procqj 
into  compact,  practical  working  form.  The  author  is  the  best-kif 
cost  specialist  in  the  country,  and  his  book  is  detailed  and  acctj 

Webner,  F.  E.  Factory  costs.  1911.  611  p.  Roj 

Press  Co.,  N.  Y.  $6.00. 

A  very  complete  work,  in  which  theory  receives  brief  atter 
while  the  methods  of  classifying,  estimating  and  recording 
of  material,  labor  and  expense  are  explained  in  great  detail,  ! 
complete  charts.  In  addition  there  are  over  200  accounting  fcj 
No  other  volume  contains  so  much  detailed  material. 


24 


